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South Africa Case Law

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Tax Law [2022] ZASCA 126

Samsung Electronics SA (Pty) Ltd v The Commissioner for the South African Revenue Service (764/2021)

Samsung Electronics SA (Pty) Ltd v The Commissioner for the South African Revenue Service (764/2021) [2022] ZASCA 126; 85 SATC 24 (28 September 2022)

Court
Supreme Court of Appeal
Case number
764/2021
Judges
Ponnan, Plasket, Hughes, Molefe, Siwendu

The Supreme Court of Appeal held that the Samsung Galaxy S7 was correctly classified as a telephone for cellular networks for customs duty purposes.

  • Customs And Excise Act
  • Tariff Classification
  • Interpretation Of Statutes
  • International Harmonized System
  • Customs-duty
  • Tariff-classification
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About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.